Jurnal Akuntansi dan Keuangan
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Penerapan CSR pada Presepsi Mahasiswa Sebagai Pendukung CSR (CSR SUPPORT) di Seluruh PTS di Bandar Lampung
Get PDFCSR is a social activities been held by the as a form of the responsibility of the company for the society, and environment. CSR refer to all ties what happened between a company with all stakeholders. Students as a community educated, have an important role to play in a community social even them in gave a more objective and intact about how an entity run correctly and without intersects with social norms.Student predicted as a CSR support in giving hope to confidence in a person in support of whether or not certain a CSR in an entity. Alignment between hope students as a supporter of csr with the activities of CSR who was executed by the company would affect CSR company activities. Dimensions law, economic and ethical be hopeless area for a supporter of csr that the company being able to support development of the dimensions so that it becomes independent variable while support csr become the dependent variable for in this research. A method of this research use the model equation structural ( structural equation unified / SEM ) by using path analysis with smart software pls 2.0 .M3
Pengaruh Faktor Internal dan Eksternal Pada Audit Delay (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
Get PDFThis study aims to determine and analyze the effect of firm size, profitability, solvency, auditor quality, and auditor opinion on audit delay on food and beverage companies listed on Indonesia Stock Exchange period 2013-2015. The first hypothesis proposed is firm size positively influence audit delay, second hypothesis is profitability negatively affect audit delay, third hypothesis is solvency have positive effect to audit delay, fourth hypothesis is auditor quality have negative effect to audit delay, hypothesis fifth is auditor opinion negatively affect audit delay. Audit delay measurement is based on the period between the closing date of the financial year to the date of opinion on the independent auditor's report. The sample in this research is food and beverage company listed in Indonesia Stock Exchange year 2013-2015. Sampling using purposive sampling to obtain the number of samples of 30 food and beverage companies that meet the criteria of the research sample that has been determined. Firm size measured by total asset, profitability measured by Return on Asset (ROA), solvency measured using Debt Equity Ratio (DER), auditor quality and auditor opinion measured using dummy variable. Data analysis technique is done with classical assumption test, hypothesis test using multiple linear regression analysis with SPSS 18.0 for windows. The results showed that partially firm size, profitability, solvency and auditor quality have negative effect on audit delay in food and beverage companies listed on Indonesia Stock Exchange while the auditor's opinion variable positively influence to audit delay at food and beverage company listed in Bursa Indonesia Securities
Pengaruh Profitabilitas, Struktur Aktiva, dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan pada Perusahaan Real Estate And Property yang Terdaftar di Bursa Efek Indonesia Tahun 2015
Get PDFThe aims of this study to examine and analyze: the association between profitability and capital structure, the association between asset structureand capital structure, andthe association between firm size and capital structure of real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2015. Population of this study is real estate and property companies in 2015. Sample of this study is determined using purposive sampling method based on following criteria: real estate and property companies listed in Indonesian Stock Exchange that publish complete financial report and have all of the data needed during the study period (2015) which is published on IDX official website www.idx.co.id, with the result that 41 companies fulfill the criteria. Data is analyzed using SEM method based on Partial Least Square (PLS).Result of this study concludes that (1) profitability have a negative and significant influence on capital structure, (2) assets structure have a positive and significant influence on capital structure, and (3) company size have a positive and significant influence on capital structureof real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2015
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Jasa yang Listing di BEI Tahun 2013-2015
Get PDFThe objective of this study was to empirically examine the Factors Affecting Debt Policy in The Services Company in the Indonesian Stock Exchange in the period of 2013 - 2015. The sample was collected using purposive sampling method, acquired 18 service companies listed in the Indonesian Stock Exchange. The data analysis method used linear regression analysis with 95% confidence level. The result indicated that the managerial ownership, the institutional ownership and the foreign ownership had a significant negative effect on the debt policy. The company's growth and the dividend policy did not have a significant positive effect on debt policy. The public ownership and the profitability had a significant negative effect on the debt policy, and the asset structure a significant positive effect on the debt policy
Analisa Pengaruh Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Melalui Kejelasan Peran dan Pemberdayaan Pisikologis sebagai Variabel Moderating
Get PDFThis study examines the influence of Performance Measurement System to Role Clarity, Psychological Empowerment and Managerial Performance. Continuing research by Hall (2004), as for becoming object from this research is manufacturing business which located in Lampung of Indonesia. This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 148 maid chairman private colleges in Lampung, Indonesia. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square). Result of hypothesis Examination indicate that from five hypothesis raised, only two accepted hypothesis. Accepted Hypothesis is hypothesis 2 (there are positive influence between Performance Measurement System to Role Clarity) and hypothesis 5 (there are positive influence between Psychological Empowerment to Managerial Performance). While hypothesis 1 (there are no influence between Performance Measurement System to Managerial Performance), hypothesis 3 (there are no influence between Role Clarity to Managerial Performance), hypothesis 4 (there are no influence between Performance Measurement System to Psychological Empowerment) are rejected hypothesis
Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014
Get PDFThis study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014. The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map. Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive . But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II
Pengaruh Motivasi, Persepsi Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Kasus Pada Perguruan Tinggi di Bandar Lampung)
Get PDFThis study aims to determine whether the motivation, perception of educationcosts and the length of education affect the interest of accounting students to follow accounting profession education (PPAk). This study is an empirical study conducted with the object of research that is a student majoring in accounting at universities in the city of Bandar Lampung. Data collection was done through questionnaires. The sampling technique used is purposive sampling, with the total sample of 94 students. Data analysis in this study used data quality test, classical assumption test, and hypothesis test consisting of multiple linear regressionanalysis, F test, R2 test, and t test using SPSS.The results showed that the value of R2 obtained by 0.692, which means 69.2% interest in accounting students to follow accounting profession education (PPAk) is influenced by motivation, perception of education costs and length of education. The remaining 30.8% is influenced by other variables outside the model. The result of t test shows that the motivation, perception of education cost and the duration of education have positive and significant effect to the interest of accounting student to follow accounting profession education (PPAk)
Pengaruh Pertumbuhan Penjualan dan Perputaran Total Asset Terhadap Profitabilitas
Get PDFThis study is to identify the infuence of growth sales and total asset turnover on profitability in the otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015. The first hypothesis is growth sales positive influence on profitability and the second hypothesis is the total asset turnover that give positive influence on profitability. The sampel in this study is otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015 as 10 as much company. Analyze technique used in this study is multiple linier regression analyze. Hypothesis test is using t-test, and coefficient of determination. The classic assumption which consist of normality test, multicolinearity test, autocorrelation test and heteroskedasticity test had done in this study.The results showed that growth sales had positive and not significant influence on profitability and total asset turnover has positive in significant influence on profitabilitas in the otomotif dan componen companies listed on the Stock Exchange period 2013-2015
Pengaruh Corporate Social Responsibility Disclosure, Diversifikasi Perusahaan, Kompensasi Bonus, dan Kualitas Audit Terhadap Earnings Management
Get PDFThis study was aimed at examining the influence of corporate social responsibility disclosure, corporate diversification, bonus compensation and quality audit as independent variables on earnings management as the dependent variable. Earnings management was measured using the discretionary accrual. The population in this study was all manufacturing companies listed in the Indonesia Stock Exchange in the period of 2013-2015. The sampling technique in this study used purposive sampling, in order to obtain a sample of 64 companies. The analytical method used was multiple linear regression with SPSS version instrument 20. The study results and discussion proved that corporate social responsibility disclosure and bonus compensation had an effect on the earnings management. Meanwhile, corporate diversification and quality audit had no effect on the earnings management
Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan Perbankan di Indonesia
Get PDFThis study is aimed to investigate the impact of intellectual capital andcorporate governance on bank’s financial performance in Indonesia. Intellectualcapital is measured by Value Added Intellectual Coefficient(VAIC) method, while corporate governance is measured by corporate governance composit valueof Banks. The result indicates VACA and VAHU have influence on bank’sperformance in Indonesia which proxied by ROE and ROA.